支持新型农业经营主体发展税收优惠（一）

Core Viewpoint - The article discusses the tax benefits available to companies engaged in poultry and livestock farming under the "Company + Farmer" operating model, highlighting the exemption from value-added tax (VAT) and corporate income tax for eligible agricultural activities [4][6]. Tax Exemption Conditions - Companies must adopt the "Company + Farmer" model for poultry and livestock farming to qualify for VAT exemption [5]. - The livestock must be listed in the agricultural products tax exemption notification by the Ministry of Finance and the State Administration of Taxation [5]. Policy Basis - The tax exemptions are grounded in several regulations, including the Provisional Regulations on Value-Added Tax and related notices from the Ministry of Finance and the State Administration of Taxation [6]. Corporate Income Tax Benefits - Companies using the "Company + Farmer" model in agricultural production can enjoy corporate income tax exemptions for various activities, including: - Cultivation of vegetables, grains, tubers, oilseeds, legumes, cotton, hemp, sugar crops, fruits, and nuts - Breeding of livestock and poultry - Cultivation of medicinal herbs and forestry [6][7]. Reduced Corporate Income Tax Rates - Certain activities, such as the cultivation of flowers, tea, and other beverage crops, as well as marine and inland aquaculture, are subject to a reduced corporate income tax rate [7].